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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 3. Nonresidents |
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Part 132. New York Adjusted Gross Income of a Nonresident Individual |
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Income and Deductions Partly from New York State Sources |
| Sec. 132.12. Income and deductions partly from New York State sources—general |
| Sec. 132.13. Business carried on wholly within New York State |
| Sec. 132.14. Business carried on partly within and partly without New York State |